Market & legal data in the tobacco alternatives sector in Slovakia

28th October 2024: Slovakia: The Ministry of Finance has told TobaccoIntelligence that the tax revenues for heated tobacco products in 2021, 2022 and 2023 amounted to €30.4m, €55.9m and €69.2m, respectively.
23rd September 2024: Slovakia: President Peter Pellegrini has signed the draft amendment to the Act on Excise Tax on Tobacco Products, media reports. Reportedly, the amendment aims to tax e-liquids and nicotine pouches, starting from 1st February 2025, at a rate of €0.2 per ml for e-liquids, and €0.1 per g for nicotine pouches. In 2027, the taxes will increase to €0.3 per ml for e-liquids, and €0.2 per g for nicotine pouches. For heated tobacco, there is no plan to increase the smokeless tax rate in 2025, but from February 2026 it will be increased to €238.1 per kg and again in 2028 to €264.8.
12th September 2024: Slovakia: Yesterday (11th September), the National Council (parliament) adopted the draft amendment to the Act on Excise Tax on Tobacco Products, media reports. Reportedly, the amendment aims to tax e-liquids and nicotine pouches, starting from 1st February 2025, at a rate of €0.2 per ml for e-liquids and €0.1 per g for nicotine pouches. In 2027, the taxes will increase to €0.3 per ml for e-liquids and €0.2 per g for nicotine pouches.
19th June 2024: Slovakia: The National Council (Parliament) has moved the draft amendment to the Act on Excise Tax on Tobacco Products to the second reading, media reports. The amendment aims to tax e-liquids and nicotine pouches, starting next year, at a rate of €0.2 per ml for e-liquids, and €0.1 per g for nicotine pouches. The tax would gradually increase in the following years.
23rd May 2024: Slovakia: The government has approved the draft amendment to the Act on Excise Tax on Tobacco Products seeking to tax nicotine pouches and e-liquids starting next year, media reports. Nicotine pouches are to be taxed at a rate of €0.1 per g and e-liquids at €0.2 per ml. The tax is to be gradually increased in the following years. We understand that the draft amendment should next go to the parliament.
19th April 2024: Slovakia: The Ministry of Finance has submitted a draft amendment to the Act on Excise Tax on Tobacco Products to the interdepartmental comment procedure, media reports. The amendment seeks to tax e-liquids and nicotine pouches starting next year. The tax would gradually increase in the following years.
10th April 2024: Slovakia: Last month, the amendment to the Act on the Production, Labelling, and Sale of Tobacco and Related Products regarding the ban on flavoured heated tobacco products was published in the collection of laws. The amendment seeking to implement the Commission Delegated Directive (EU) 2022/2100, which is behind schedule (the deadline was 23rd October 2023), will be in force as of 1st January 2025.
9th April 2024: Slovakia: The government will seek to consolidate public finances next year, media reports. This would include a tobacco tax increase as well as the introduction of e-cig and nicotine pouch taxation in 2025. These measures would need to be approved by the parliament.
28th February 2024: Slovakia: Yesterday (27th February), president Zuzana Čaputová signed an amendment to the Act on the Production, Labelling, and Sale of Tobacco and Related Products regarding the ban on flavoured heated tobacco products, media reports. The amendment implementing the Commission Delegated Directive (EU) 2022/2100 – which is behind schedule, as the original deadline was 23rd October 2023 – will enter into force on 1st January 2025.
14th February 2024: Slovakia: Yesterday (13th February), the National Council (Parliament) approved the amendment to the Act on the Production, Labelling, and Sale of Tobacco and Related Products regarding the ban on flavoured heated tobacco products (HTPs), media reports. If signed by the president, the amendment seeking to implement Commission Delegated Directive (EU) 2022/2100 – which is behind schedule as the deadline was 23rd October 2023 – would be in force as of 1st January 2025.
1st February 2024: Slovakia: The tobacco tax rate for smokeless tobacco products (a tax category for heated tobacco products) has increased from €187.80 per kg to €211.30 per kg from today, 1st February 2024.
20th December 2023: Slovakia: A government bill that seeks to change several laws in connection with the improvement of the state of public finances – including the law on tobacco taxes – was approved yesterday by the National Council (parliament), media reports. If signed by the president, the tobacco tax rate for smokeless tobacco products (a tax category for heated tobacco products) would be increased to €211.30 per kg from 1st February 2024 to 31st January 2026.

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